Is Toothpaste FSA or HSA Eligible?
Toothpaste is considered a personal care product, not a medical expense, so it cannot be reimbursed from an FSA or HSA. An electric toothbrush may qualify with a letter for a diagnosed gum condition.
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Short answer
Toothpaste isn't a qualified medical expense under IRS Publication 502, so it can't be reimbursed from an FSA, HSA or HRA. The IRS treats toothpaste as a personal care product rather than medical treatment.
However, if you have a diagnosed gum condition, an electric toothbrush may be reimbursable with a letter of medical necessity. A clinician can write the letter if they determine the upgraded toothbrush treats your condition.
The short answer on toothpaste
Toothpaste isn't reimbursable. According to the IRS, "the cost of a toothbrush and toothpaste is a nondeductible personal expense" under Publication 502. This applies to all types of toothpaste and all account types: FSA, HSA and HRA.
Toothpaste, electric toothbrush and other oral hygiene
Here's the full breakdown of toothpaste, toothbrushes and other oral hygiene items under FSA, HSA and HRA rules.
Item | FSA, HSA or HRA? | Notes |
|---|---|---|
Manual toothbrush | Not reimbursable | Personal care item under IRS Publication 502 |
Toothpaste | Not reimbursable | Personal care item under IRS Publication 502 |
Floss or mouthwash | Not reimbursable | Personal care items under IRS Publication 502 |
Electric toothbrush (Sonicare, Oral-B, etc.) | With a letter | Reimbursable if a clinician names a diagnosed gum condition |
Dental cleanings and exams | Reimbursable outright | Preventive dental care under Publication 502 |
Fillings, braces, extractions, dentures | Reimbursable outright | Treatment of dental disease under Publication 502 |
When a letter is required: the electric toothbrush exception
An electric toothbrush isn't reimbursable as a general hygiene product. However, if you've been diagnosed with a gum condition such as gingivitis or periodontitis, a dentist or hygienist can write a letter explaining how the electric toothbrush treats that specific condition. In this case, you can be reimbursed for the difference between the cost of the electric toothbrush and the cost of a regular toothbrush. The upgrade cost becomes a qualified medical expense when it's prescribed to treat your diagnosed condition.
How to get reimbursed for an electric toothbrush
Request your letter before you buy the toothbrush. The letter must be dated on or before your purchase so your administrator approves the claim. Once you have the letter, buy your electric toothbrush with any card at any store. Burst files the reimbursement claim with your FSA, HSA or HRA administrator, and the administrator pays you out of your account by deposit or check.
If toothpaste is part of a bundle
Some electric toothbrush purchases include replacement heads or toothpaste. If the bundle includes toothpaste as a separate line item, your administrator may ask for a receipt showing the cost of the toothbrush alone. The toothpaste portion can't be reimbursed.
Dental care that is reimbursable outright
Toothpaste isn't reimbursable, but many other dental expenses are covered. Preventive dental care such as cleanings, exams and fluoride treatments is reimbursable under Publication 502. The rule covers "the amounts you pay for the prevention and alleviation of dental disease." Dental treatment such as fillings, braces, extractions and dentures is also reimbursable outright, with no letter required.
What isn't reimbursable in dental care
Teeth whitening (cosmetic only)
Toothpaste, toothbrush or floss (personal care items)
General dental hygiene products
Getting electric toothbrush reimbursed with Burst
If what you're buying needs a letter of medical necessity, Burst writes it and files the claim. $35 once, about two minutes to request, reviewed by a licensed clinician, typically in your inbox within 24 hours. Burst files the reimbursement claim with your FSA, HSA or HRA administrator, and the administrator pays you out of your account by deposit or check. No letter, no charge. Claim denied, money back. The letter has to be dated on or before the purchase it covers, so request it before you buy.
Get reimbursed for my toothbrush
Frequently asked questions
Can I use my FSA for toothpaste?
No. The IRS specifically lists toothpaste as a nondeductible personal expense. This applies to all types of toothpaste and all account types (FSA, HSA and HRA).
What about electric toothbrushes like Sonicare or Oral-B?
A regular electric toothbrush isn't reimbursable as a personal care item. However, if you have a diagnosed gum condition, you may be able to get reimbursed with a letter of medical necessity from a clinician.
Are dental cleanings covered by FSA or HSA?
Yes. Dental cleanings and preventive care are reimbursable outright from FSA, HSA and HRA accounts under IRS Publication 502, with no letter required.
What if my toothbrush and toothpaste come in a bundle with something else?
If you buy a bundle that includes toothpaste, your administrator will need an itemized receipt. The toothpaste portion can't be reimbursed, but any reimbursable items in the bundle (such as an electric toothbrush with a letter) may be.
Can I get a letter for toothpaste?
No. Toothpaste isn't reimbursable under IRS Publication 502. However, an electric toothbrush can be reimbursable with a letter if you have a diagnosed gum condition.
Keep reading: Electric toothbrushes and toothbrush eligibility, What dental care is FSA and HSA eligible, and all guides on this topic.
Sources
IRS Publication 502 - Medical and Dental Expenses (toothpaste as a nondeductible personal expense, dental treatment and prevention, personal use items in special forms)
Healthcare.gov Glossary - FSA, HSA and HRA Information (account eligibility and qualified medical expenses)
IRS Publication 969 - Health Savings Accounts and Other Tax-Favored Health Plans (HSA contribution limits, eligibility, and qualified medical expenses)
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